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Article
Publication date: 29 May 2023

Xingwei Li, Jingru Li, Jinrong He, Yicheng Huang, Xiang Liu, Jiachi Dai and Qiong Shen

The surging market demand for green construction materials has brought opportunities for construction materials enterprises' greenwashing behavior (GWB). This study aims to…

Abstract

Purpose

The surging market demand for green construction materials has brought opportunities for construction materials enterprises' greenwashing behavior (GWB). This study aims to establish the causal relationship among the influencing factors of GWB and reveal the key influencing factors from the perspective of Chinese construction materials enterprises under multi-agent interactions.

Design/methodology/approach

This study is based on stakeholder theory, resource-based theory and the green development behavior and performance of industrial enterprises (GDBP-IE). First, with the literature analysis, an index framework of the influencing factors of enterprises' GWB was constructed from five dimensions (including 15 factors): environmental regulation, public scrutiny, market environment, corporate resources and corporate green development (GD) performance. Second, the interactive relationship among influencing factors was obtained by a questionnaire survey. Finally, the data are processed and analyzed with the grey-DEMATEL (Decision-making Trial and Evaluation Laboratory) method.

Findings

Among the factors, corporate information transparency has the greatest impact on the other factors, and consumer green preferences are most influenced by others. The most critical and important factor is the corporate social performance factor. In China, corporate social performance, corporate information transparency, corporate size and media supervision are the key factors influencing the GWB of construction materials enterprises.

Originality/value

This study provides a new perspective on the literature related to GWB by considering multi-agent interactions and extends the evidence from the construction materials industry for research on the drivers or influencing factors of enterprises' bad environmental behavior. Furthermore, it adds insights from China for further research on the governance strategies of GWB in other countries.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 8 September 2022

Xingwei Li, Xiang Liu, Yicheng Huang, Jingru Li, Jinrong He and Jiachi Dai

The green innovation behavior of construction enterprises is the key to reducing the construction industry's carbon emissions and realizing the green transformation of the…

Abstract

Purpose

The green innovation behavior of construction enterprises is the key to reducing the construction industry's carbon emissions and realizing the green transformation of the construction industry. The purpose of this study is to reveal the evolutionary mechanism of green innovation behavior in construction enterprises.

Design/methodology/approach

This study is based on resource-based theory, Porter's hypothesis and signaling theory. First, a measurement model of the green innovation behavior of construction enterprises was constructed from three aspects: environmental regulation, enterprise resources and public opinion through hierarchical analysis. Then, the state values of the measurement model of green innovation behavior of construction enterprises were calculated through the time series data from 2011–2018. Finally, the Markov chain model was used to predict the evolutionary trend of green innovation behavior of construction enterprises, and the accuracy of the prediction effect of the Markov chain model was verified using the time series data of 2019.

Findings

The Markov chain model of green innovation behavior of construction enterprises constructed in this study has high accuracy. This model finds that the transition of the growth state of green innovation behavior in China's construction industry is fluid and predicts the evolution trend of the innovation behavior of construction enterprises. In the future, the green innovation behavior of construction enterprises has a probability of 70.17% to be in a continuous growth state and 40.27% to be in a rapid growth state.

Originality/value

Based on the Markov chain model of green innovation behavior of construction enterprises, this study finds that the transition of the growth state of green innovation behavior of construction enterprises in China has the characteristics of liquidity. In addition, it reveals the development process of the green innovation behavior of construction enterprises from 2011–2018 and predicts the evolution trend of the green innovation behavior of construction enterprises.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 1
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 8 May 2023

Xiaorui Wang and Shen Hu

This article intends to explore the sustainability accounting practices that emerge from the business of artificial forestry in the Qingshui River society of southwest China in…

Abstract

Purpose

This article intends to explore the sustainability accounting practices that emerge from the business of artificial forestry in the Qingshui River society of southwest China in the 18th-19th centuries.

Design/methodology/approach

Using a historical approach, we set out to discuss the systematic use of “folk contract” as a tool of tracing accountability in timber trading and in the collective management of community forests in this region, based on the archives of Qingshui River Manuscripts.

Findings

The findings indicate that active transactions of small forest plots facilitated by the prevalent use of folk contracts allow both the landlords and the tenants to easily acquire cashflow needed any time before the harvest, and in turn prevent premature logging and deforestation for crop farming. An “open ledger” bookkeeping system emerged from the extensive contracting practices guarantees the functioning of a dualistic accountability system, where both market value of timbers and “face” value of community members' reputation are preserved for long-term sustainability of local economy, society and ecological environment.

Originality/value

From the perspective of economic anthropology, this study forms the link between the folk contract practice in sustainable forestry of the Qingshui River society and the emancipatory accounting literature.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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